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CIK 1959348

WK Kellogg Co
CIK 0001959348 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
18.8
composite ยท 4 signals ยท ELEVATED

Every card below shows the score and the exact filing data it was computed from โ€” no unexplained numbers. Some signals (P-02, P-03, P-08, P-09, P-10, P-11) pull live documents from SEC EDGAR the first time you view this company; a few of those (P-03, P-10, P-11) use AI to read the filing text, but every AI claim must quote the actual document verbatim or it's discarded โ€” never a guess.

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Signals

P-13 ยท FY 2023-12-30 ยท ELEVATED20.0

Zombie / distress

Altman Z'' 0.14 in the distress zone
trend: flat
Trend
Source: 10-K/A on SEC.gov (filed 2025-08-07) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2024-12-28": null,
    "2023-12-30": 9.5,
    "2022-12-31": null,
    "2022-01-01": null
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 0.138,
  "definitions": {
    "zombie": "ICR<1 for 3+ consecutive FYs (BIS 2018)",
    "z_distress": "<1.1 distress, 1.1-2.6 gray, >2.6 safe"
  },
  "inputs": {
    "ebit_t": 95000000,
    "interest_expense_t": 10000000
  },
  "stale": false,
  "latest_filing_period": "2024-12-28",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1959348/000162828025038568/0001628280-25-038568-index.htm",
    "form": "10-K/A",
    "filed": "2025-08-07"
  }
}
P-01 ยท FY 2023-12-30 ยท CLEAN22.3

Earnings quality

Beneish M-Score -2.72 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K/A on SEC.gov (filed 2025-08-07) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.719,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.039,
    "GMI": 0.855,
    "AQI": 2.785,
    "SGI": 1.025,
    "DEPI": 1.163,
    "SGAI": 1.161,
    "LVGI": 1.509,
    "TATA": -0.164
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.1863,
  "inputs": {
    "revenue_t": 2763000000,
    "revenue_t1": 2695000000,
    "total_assets_t": 1892000000,
    "net_income_t": 112000000,
    "cfo_t": 422000000
  },
  "stale": false,
  "latest_filing_period": "2024-12-28",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1959348/000162828025038568/0001628280-25-038568-index.htm",
    "form": "10-K/A",
    "filed": "2025-08-07"
  }
}
P-05 ยท FY 2024-12-28 ยท CLEAN4.1

Tax arbitrage

ETR 15.6% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K/A on SEC.gov (filed 2025-08-07) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2024-12-28": 0.1562,
    "2023-12-30": 0.2432
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2024-12-28": 0.0537,
    "2023-12-30": -0.0332
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2024-12-28",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1959348/000162828025038568/0001628280-25-038568-index.htm",
    "form": "10-K/A",
    "filed": "2025-08-07"
  }
}
P-12 ยท FY 2023-12-30 ยท CLEAN7.9

Restatement predictor

F-Score 0.24 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K/A on SEC.gov (filed 2025-08-07) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.238,
  "probability": 0.00088,
  "components": {
    "rsst": -0.1863,
    "drec": 0.009,
    "dinv": -0.0499,
    "soft": 0.5624,
    "dcs": 0.0197,
    "droa": 0.0766,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2024-12-28",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1959348/000162828025038568/0001628280-25-038568-index.htm",
    "form": "10-K/A",
    "filed": "2025-08-07"
  }
}